ESCALIERS GIRARD SARL : revenue, balance sheet and financial ratios

ESCALIERS GIRARD SARL is a French company founded 40 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in SIROD (39300), this company of category PME shows in 2021 a revenue of 367 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ESCALIERS GIRARD SARL (SIREN 333149821)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 367 455 € 361 768 € 321 363 € 243 232 € 239 892 € 305 892 €
Net income 68 721 € 52 058 € 19 535 € -20 666 € 1 733 € 14 801 €
EBITDA 94 508 € 68 945 € 19 463 € -27 437 € -1 019 € 18 547 €
Net margin 18.7% 14.4% 6.1% -8.5% 0.7% 4.8%

Revenue and income statement

In 2021, ESCALIERS GIRARD SARL achieves revenue of 367 k€. Revenue is growing positively over 6 years (CAGR: +3.7%). Vs 2020: +2%. After deducting consumption (61 k€), gross margin stands at 306 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 25.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 18.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

367 455 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

306 439 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

94 508 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

79 618 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

68 721 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.375%

Financial autonomy (2021) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

63.979%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

21.103%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.401

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

30.3%

Solvency indicators evolution
ESCALIERS GIRARD SARL

Sector positioning

Debt ratio
12.38 2021
2019
2020
2021
Q1: 6.73
Med: 36.02
Q3: 102.31
Good -23 pts over 3 years

In 2021, the debt ratio of ESCALIERS GIRARD SARL (12.38) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.98% 2021
2019
2020
2021
Q1: 15.15%
Med: 37.25%
Q3: 57.3%
Excellent +10 pts over 3 years

In 2021, the financial autonomy of ESCALIERS GIRARD SARL (64.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.4 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.91 years
Q3: 3.06 years
Good -26 pts over 3 years

In 2021, the repayment capacity of ESCALIERS GIRARD SARL (0.40) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 294.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

294.313

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.559

Liquidity indicators evolution
ESCALIERS GIRARD SARL

Sector positioning

Liquidity ratio
294.31 2021
2019
2020
2021
Q1: 149.03
Med: 217.55
Q3: 309.93
Good +13 pts over 3 years

In 2021, the liquidity ratio of ESCALIERS GIRARD SARL (294.31) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.56x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.81x
Q3: 3.15x
Average -20 pts over 3 years

In 2021, the interest coverage of ESCALIERS GIRARD SARL (0.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 65 k€ to permanently finance.

Operating WCR (2021) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

65 356 €

Customer credit (2021) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

54 j

Supplier credit (2021) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

20 j

Inventory turnover (2021) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

80 j

WCR in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

64 j

WCR and payment terms evolution
ESCALIERS GIRARD SARL

Positioning of ESCALIERS GIRARD SARL in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 58 974€ to 352 540€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
58k€ 123k€ 352k€
123 212 € Range: 58 974€ - 352 540€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Fabrication de charpentes et d'autres menuiseries)

Compare ESCALIERS GIRARD SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about ESCALIERS GIRARD SARL

What is the revenue of ESCALIERS GIRARD SARL ?

The revenue of ESCALIERS GIRARD SARL in 2021 is 367 k€.

Is ESCALIERS GIRARD SARL profitable?

Yes, ESCALIERS GIRARD SARL generated a net profit of 69 k€ in 2021.

Where is the headquarters of ESCALIERS GIRARD SARL ?

The headquarters of ESCALIERS GIRARD SARL is located in SIROD (39300), in the department Jura.

Where to find the tax return of ESCALIERS GIRARD SARL ?

The tax return of ESCALIERS GIRARD SARL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ESCALIERS GIRARD SARL operate?

ESCALIERS GIRARD SARL operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.